IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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编号 UILC 主题 发布日期
200922040 460.02-00 Percentage of Completion Method 05/29/2009
200922039 6015.00-00 Innocent spouse (including Sections 66, 6013) 05/29/2009
200922038 419.03-00 Welfare Benefit Fund 05/29/2009
200922037 6091.00-00 Place for Filing Returns or Other Documents 05/29/2009
200922037 6091.01-04 Hand-carried Returns of Persons Other Than Corporations 05/29/2009
200922036 6311.00-00 Payment by Check or Money Order 05/29/2009
200922035 6501.04-14 S Corporation and Shareholder Returns 05/29/2009
200922034 6603.00-00 Deposits 05/29/2009
200922033 168.36-00 Additional First Year Depreciation 05/29/2009
200922032 118.01-02 Nonshareholder Contributions 05/29/2009
200922031 0552.06-05 (B)(5) Deliberative Process, Attorney Client, Attorney Work Product 05/29/2009
200922030 6231.00-00 Definitions and Special Rules 05/29/2009
200922029 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 05/29/2009
200922028 355.01-00 Spin-Off 05/29/2009
200922028 368.04-00 Assets for Control of Transferee (Type "D") 05/29/2009
200922027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200922027 2601.00-00 Tax On Generation Skipping Transfers 05/29/2009
200922026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200922026 2601.00-00 Tax On Generation Skipping Transfers 05/29/2009
200922025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200922025 2601.00-00 Tax On Generation Skipping Transfers 05/29/2009
200922024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200922024 2601.00-00 Tax On Generation Skipping Transfers 05/29/2009
200922023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200922023 2601.00-00 Tax On Generation Skipping Transfers 05/29/2009

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